Browsing by Author "Wijaya, Djorgie Bernandus"

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    EFFECT OF AUDIT QUALITY ON EARNINGS MANAGEMENT IN TRANSPORTATION SUB-SECTOR COMPANIES REGISTERED IN THE INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2016-2019
    (Solid State Technology Volume: 63 Issue: 4, 2020) Zahra, Lathifah Nur; Putri, Chika Yurima; Wijaya, Djorgie Bernandus; Alvenia, Salsabila; Yusuf, Paulus Sugianto
    This study aims to examine the effect of audit quality on earnings management. The earnings management discussed in the analysis is a dependent variable measured with the Discretionary Accruals value. Additionally, the dependent variable is the audit quality evaluated with Public Accounting Firm (KAP, Kantor Akuntan Publik) to be a big-four and a non-big-four as well as auditor industry specialization. The data used are the secondary data from the financial statements of the companies registered in the Indonesia Stock Exchange throughout 2016 – 2019. The study manages to collect 89 data samples using a purposive sampling method. The data are analyzed using multiple linear regression assessment. The analysis result shows that there is no significant effect between the audit quality variable represented by the size indicator of KAP and Auditor Industry Specialization towards earnings management.